S. 12A : Registration-Trust or institution-Provisional registration-CBDT Circular No. 11 of 2022-Provisional registration will be construed as regular registration under section 12A(1)(ac)(i) read with section 12AB(1)(a)-No requirement of applying for final registration under section 12A(1)(ac)(iii)-Miscellaneous application of Revenue is allowed. [S. 12AB, 254(2)]

S. 12A : Registration-Trust or institution-Failure to file details and clarification-Matter is remanded with a direction to decide issue afresh after providing reasonable opportunity of hearing to assesse as regards the registration and also claim under section 8OG. [S. 12AB, 80G(5)]

S. 12A : Registration-Trust or institution-Application for renewal of registration-Natural justice-Rejected on ground of non-compliance of notices without considering the responses within due date mentioned in notice-Matter is remanded back to Commissioner (E) for fresh adjudication. [S. 12A(1)(ac)(iii), 80G(5)(iii)]

S. 12A : Registration-Trust or institution-Pendency of proceedings before CIT(A)-Considered as assessment proceedings pending before Assessing Officer for purpose of extending benefit of sections 11 and 12-Directed to grant exemption. [S. 2(15) 11, 12, 12AA (2)]

S. 12A : Registration-Trust or institution-Natural justice-Activities of the Trust-Directed to pass an order after giving an opportunity of hearing to the assessee. [S.80G]

S. 11 : Property held for charitable purposes-Accumulation of Income-Rehabilitation and medical care of poor and weaker section-Order of CIT(A) allowing the exemption is affirmed-Administrative and establishment expenses incurred by assessee, a charitable institution, were part of application of income for charitable activities. [S.11(2), Form 10]

S. 11 : Property held for charitable purposes-Town planning authority created under Karnataka Town and Country Planning Act, 1961-Public welfare and developmental activities-Town planning, water conservation and lake rejuvenation for town and its adjacent areas-Activities were charitable in nature-Entitled to exemption.[S. 2(15), 12, Karnataka Town and Country Planning Act, 1961]

S. 11 : Property held for charitable purposes-Failure to get accounts audited and audit report-Not entitle to exemption. [S. 12, 12A(1)(b)]

S. 11 : Property held for charitable purposes-Form No 10-Audit report filed belatedly-Procedural requirement-Entitle to exemption. [Form No 10.]

S. 11 : Property held for charitable purposes-Imparting first aid training to students, schools, companies and institutions etc-Advancement of any other object of public utility-Charitable activity-Matter remanded to the AO. [S. 2(15), 12]